PAYE update will cover the critical changes to employees’ tax legislation the past fiscal year, tax case law update, SARS binding rulings and some of the interesting “new” aspects currently being targeted by SARS payroll audit teams. We will deal with the technical aspects of tax changes impacting employee remuneration and reward, leading practices around employees’ tax management, court decisions dealing with company vehicles, travel allowances and cellular phones, as well as the impact of the postpones retirement reform and other important changes. The collection of employees’ tax is expected to receive additional focus in the coming years, as per SARS tender RFP28-2014 on the Development of Analytics Capability for PAYE and VAT. The sessions will also provide a wider in-depth understanding on developments in employee remuneration and benefits, including changes to the structure of employee benefit provision of “approved” and “unapproved”, income disability policies and changes to consider to employer waivers and other aspects that impact employees’ tax compliance with the optimal reward of employees. We will also deal briefly with King III on employee remuneration and the legal requirements around “equal pay for work of equal value”.

The session will cover the tax technical aspects of employees’ tax dispute resolution, and provide a refresher on the critical steps under the dispute resolution rules.

Presenter

Jerry Botha

Jerry is a Master Reward Specialist registered with SARA, certified Payroll Specialist, CFP®, holds his own FSB License, elected on the Executive of the South African Reward Association, King III practice note committee and chairs the SARA Employee Benefit Committee. His clients include large corporate employers and he specialises in employee remuneration, benefits and employees’ tax compliance.

Nico Theron

Nico, previously from PKF/Grant Thornton, holds the degrees, BCom Law (cum laude), BCom Honours Taxation and MCom Taxation (SA and International Tax) and is also a registered Master Tax Practitioner with SAIT. Nico specialises in corporate income tax, value added tax and employees’ taxes, more specifically in the context of tax dispute resolution and ruling applications.

Important: Printed copies of notes is optional and will cost additional R50 per set and must be ordered. Electronic notes will be emailed to all registered delegates 2 days prior to the event. Should you require a printed copy on the day of the seminar kindly select the printed seminar notes when registering for the event.

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